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            Who We Are

            Transnational Auditors Committee

            Established May 2000

            The IFAC Transnational Auditors Committee (TAC) serves as the official link between IFAC and the Forum of Firms (FoF, Forum). It is broadly responsible for implementing and advancing the Forum's objectives and operations. It also plays a major role in encouraging Forum members to conduct high-quality international audits by requiring the commitment to comply with certain international standards as a condition of membership.

            The TAC also supports audit quality by:

            • Identifying audit practice issues and making suggested recommendations to the appropriate standard-setting boards to review these issues as needed;
            • Providing a forum to discuss best practices in areas including quality control, auditing, independence, and training and continuing professional development;
            • Facilitating interaction among transnational firms, international regulators, financial institutions, and other stakeholders with regard to audit quality, systems of quality control, and transparency of international networks; and
            • Identifying qualified candidates to nominate to serve on the international standard-setting boards.
            Key Contacts
            • Samuel Burke, Chair
            • Barry Naik, Deputy Director, Forum of Firms
            • Members

              Transnational Auditors Committee Members

              Samuel Leigh Burke, Chair

              PricewaterhouseCoopers International Limited

              Christine Albrecht

              Deloitte Touche Tohmatsu Limited

              Sheri Anderson

              KPMG International Cooperative

              Jean-Luc Barlet

              Mazars

              Frederic Borras

              IECnet

              Bettina Cassegrain

              HLB International

              David Chitty

              Crowe Global

              Andrew Collier

              Kreston International

              Roderick Devlin

              KPMG International Cooperative

              Stewart Dunne

              BDO

              Ed Fox

              Grant Thornton International Ltd

              Wally Gregory

              Deloitte Touche Tohmatsu Limited

              Marion Hannon

              RSM International Limited

              Victor Oliveira

              E&Y Global Limited

              Pablo San Martin

              SMS Latinoamérica

              Katherine Schamerhorn

              Grant Thornton International Ltd.

              Chris Smith

              BDO

              Gill Spaul

              Moore Global Network Limited

              Alfredo Spilzinger

              SFAI

              Laura Taylor

              PricewaterhouseCoopers International Limited

              Paul Winrow

              Baker Tilly International Limited

              Donald Zimmerman

              Ernst & Young Global Limited

            Forum of Firms

            The Forum of Firms is an independent association of international networks of firms that perform transnational audits. The Forum's objective is to promote consistent and high-quality standards of financial reporting and auditing practices worldwide—bringing together firms that perform transnational audits and involving them more closely with IFAC’s activities in audit and other assurance-related areas. Forum members must demonstrate their commitment to adhere to and promote the consistent application of high-quality audit practices worldwide, as detailed in the Forum's Constitution.

            Key Contacts
            • David Isherwood, Chair
            • Barry Naik, Deputy Director, Forum of Firms
             
            • Membership

              Forum membership is open to networks and firms of all sizes that:

              • Conduct, or have an interest in conducting, transnational audits;
              • Promote the consistent application of high-quality audit practices and standards worldwide;
              • Support convergence of national audit standards with the International Standards on Auditing issued by the International Auditing and Assurance Standards Board; and
              • Demonstrate commitment to the Forum's membership obligations as detailed below.
            • Membership Obligations

              Forum members commit to:

              • Maintaining quality control standards in accordance with the International Standard on Quality Control issued by the IAASB in addition to relevant national quality control standards;
              • Conducting, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews;
              • Having policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on the International Standards on Auditing issued by the IAASB;
              • Having policies and methodologies that conform to the IESBA International Code of Ethics for Professional Accountants and national codes of ethics; and
              • Agreeing to submit to the Secretary of the Forum an annual report, in an approved format, indicating that it meets the membership obligations set forth above.

              International networks of firms practicing under the same name or whose member firms are otherwise closely identified with one another, such as through common elements in their name, will be expected to join as one organization.

            • Members

              Members are those networks or firms that have satisfactorily submitted an annual report to the Transnational Auditors Committee indicating that they have met the Forum's membership obligations during the reporting period. Members shall be entitled to describe themselves as such in accordance with wording to be determined by the Forum.

              Current Members
              • AUREN
              • Baker Tilly International Limited
              • BDO
              • Constantin – Serval & Associés
              • Crowe Global
              • Deloitte Touche Tohmatsu Limited
              • ECOVIS
              • Ernst & Young Global Limited
              • FinExpertiza
              • Grant Thornton International Ltd
              • HLB International
              • IECnet
              • JPA International
              • KPMG International Cooperative
              • Kreston International
              • Kudos International Network
              • Mazars
              • MGI Worldwide
              • Moore Global Network Limited
              • Nexia International
              • Parker Russell International Ltd.
              • PKF International Limited
              • PricewaterhouseCoopers International Limited
              • RSM International Limited
              • RT ASEAN
              • Russell Bedford International
              • SFAI
              • SMS Latinoamérica
              • Talal Abu Ghazaleh & Co. International
              • TASK International
              • UHY International Limited
            • Affiliates

              Networks or firms interested in becoming members may participate in the Forum as affiliates during the period prior to their formal membership application. Affiliate status shall terminate upon the earlier of a) progression to full membership or b) three years from the date of acceptance by the TAC as an affiliate. Affiliates must undertake not to publicize their association with the Forum or their affiliate status on their websites, publications, and letterheads.

              • Reanda International

            Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

            Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

            For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

             

             

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